职务犯罪案件适用认罪认罚从宽制度的实质在于从传统的“法律报应”走向“法律激励”，具备法规范意义上的积极价值。探索认罪认罚从宽制度在职务犯罪案件中的适用时，需考量其是否带来刑法体系功能紊乱及罪行关系结构失偏的潜在风险。因此，认罪认罚从宽制度在职务犯罪案件的适用时需要坚守罪刑相适应原则与法益保护原则，并从实体规定、权利保障以及权力监督等方面着手，化解现阶段适用该制度所带来的风险，为刑法正当规制职务犯罪案件提供规范性框架和制度保障。

The essence of the leniency system for pleading guilty and accepting punishment in duty crime cases lies in the transition from the traditional "legal retribution" to the "legal incentive", so it has the positive value in the sense of legal norms. However, when exploring the application of the leniency system for pleading guilty and accepting punishment in duty crimes, we also need to consider whether it brings the potential risk of the dysfunction of criminal law system and the deviation of criminal relation structure. Therefore, in the application of duty crime cases, the leniency system for pleading guilty and accepting punishment needs to adhere to the principle of suiting crime to punishment and the principle of protection of legal interests, and start from the substantive provisions, rights protection and power supervision, so as to resolve the risks brought by the application of the system at this stage, and provide normative framework and system guarantee for criminal law to regulate duty crime cases properly.